Abstract: The Urban-rural relationship is closely associated with the local administrative system, especially with the county reform. In traditional system of Prefectures and Counties, the Urban-rural relationship presented a continuous state. In modern times, with abrupt separation between urban and rural areas, the local administrative system changed frequently. After the reform and opening up, the Municipally Affiliated County System, aiming at bridging the gap between the urban and rural, solidified the urban-rural dual structure in reality. The Province Tube County has become an important direction of reform which balancing urban and rural. Therefore, we must balance and regulate the boundaries of public authority between the city and the county, and definite the limits of its mandate reasonably. Meanwhile, the reform of Province Tube County should do great reforms of political, administrative, financial powers and functions of the county, and give its corresponding control resources, especially executive power resources, so that the county can act as an independent government.